Custom, Excise & Service Tax Tribunal
M/S. Supreme Industries Ltd vs Ccex, Pune I on 17 December, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
Appeal No. E/1028/08 - Mum
(Arising out of Order-in-Appeal No. PI/180/2008 dated 17.09.2008 passed by the Commissioner of Central Excise (Appeals), Pune I.)
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
M/s. Supreme Industries Ltd.
:
Appellants
Versus
CCEx, Pune I
Respondents
Appearance Shri Padmavati Patil, Advocate for Appellants Shri Manish Mohan, SDR for Respondents CORAM:
Honble Shri. Ashok Jindal, Member (Judicial) Date of Hearing : 30.10.09 Date of Decision : ORDER NO.
Per : Ashok Jindal The issue in this appeal is with regard to admissibility of Cenvat credit of Service Tax paid on input service in respect of Mobile phones, Air Travel Agents commission and real estate consulting services have been claimed and used in business activity by the appellant in terms of input service as per Rule 2(l) of Cenvat credit Rules, 2004.
2. After hearing both the parties extensively, I find that the issue involved in this case is identical to the issue in the case of M/s. Semco Electrical Pvt Ltd. vide Order No. A/745-752/09/SMB/C-IV dated 17/12/09 and M/s. I.S.M.T. Ltd. vide Order No A/744/2009/SMB/C-IV dated 17.12.09. Following the same ratio, the appellant is entitled to avail Cenvat credit on the services discussed above. The impugned order is set aside and the appeal is allowed. (Pronounced in Court on) (Ashok Jindal) Member (Judicial) nsk 2